On December 31, 2014, Ngo Company had balances in Accounts Receivable and Allowance for Doubtful Accounts of 48,400 and 940, respectively. During 2015, the company wrote off 820 in accounts receivable and determined that there should be an allowance for Doubtful accounts of 1,140 on December 31, 2015. What would be the bad debt expense for 2015?